King County Office of Emergency Management 3/25/2019

2. The Subrecipient shall not discriminate against persons with disabilities in providing the work under the Contract I. Sanctions for Violations Any violation of the mandatory requirements of the provisions of this Section shall be a material breach of contract for which the Subrecipient may be subject to damages, withholding payment and any other sanctions provided for by the Contract and by applicable law. XV. PROPRIETARY RIGHTS The Subrecipient acknowledges that the Department of Homeland Security reserves a royalty-free, non-exclusive, and irrevocable license to reproduce, publish, or otherwise use, and authorize others to use, for Federal government purposes: (a) the copyright in any work developed under an award or sub-award; and(b) any rights of copyright to which an award recipient or sub-recipient purchases ownership with Federal support. The Subrecipient agrees to consult with the County regarding the allocation of any patent rights that arise from, or are purchased with, this funding.All Subrecipients must affix the applicable copyright notices of 17 U.S.C. §401 or 402 and an acknowledgement of Government sponsorship (including award number)to any work first produced under Federal financial assistance awards, unless the work includes any information that is otherwise controlled by the Government(e.g., classified information or other information subject to national security or export control laws or regulations). XVI. AUDITS A. Subrecipients that expend $750,000 or more in one fiscal year of federal funds from all sources, direct and indirect, are required to have a single or a program-specific audit conducted in accordance with the U.S. Office of Management and Budget(OMB) 2 CFR 200 Subpart F—Audit Requirements. If spending is less than $750,000 a year in federal awards, Subrecipient is exempt from federal audit requirements for that year, except as noted in 2 CFR 200.503. B. Subrecipients required to have an audit must ensure the audit is performed in accordance with Generally Accepted Government Auditing Standards (GAGAS) as found in the Government Auditing Standards (the Revised Yellow Book) developed by the Comptroller General and the OMB Compliance Supplement. C. The Subrecipient has the responsibility of notifying its auditor and requesting an audit in compliance with 2 CFR 200 Subpart F, to include the Washington State Auditor's Office, a federal auditor, or a public accountant performing work using GAGAS, as appropriate. D. The Subrecipient shall maintain auditable records and accounts so as to facilitate the audit requirement. E. Once the single audit has been completed, the Subrecipient must send a letter to the County stating there has been a single audit completed and there were no findings, or if there were findings, the letter should provide a list of the findings. The Subrecipient must send this letter to the County no later than nine(9) months after the end of the Subrecipient's fiscal year(s). F. The Subrecipient is responsible for any audit exceptions incurred by its own organization. Responses to any unresolved management findings and disallowed or fi questioned costs shall be included with the audit report. The Subrecipient must Subrecipient Agreement#FFY16-CCTA Everett FD Page 10 of 20